Taxes Consolidation Act 1997 section 192P

Exemption in respect of allowance for maternity-related administrative support

Section 192P exempts maternity-related administrative support allowances paid to elected local authority members from income tax, USC and PRSI.

  • A qualifying individual is an elected member of a local authority entitled to receive the maternity-related administrative support allowance under the 2023 Regulations.
  • A qualifying payment made on or after 1 January 2023 is fully exempt from income tax and is not included in the member's total income for income tax purposes.
  • The payment is also exempt from USC, as the income tax exemption means it is not reckonable income.
  • The payment is deemed not to be a payment subject to PAYE/PRSI under Chapter 4 of Part 42 TCA 1997, thereby exempting it from PRSI.

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